Purpose – Informed by the work of Laughlin and Booth, this paper aims to analyze the role of accounting and accountability practices within the fifteenth century Roman Catholic Church, more specifically within the Diocese of Ferrara (northern Italy), in order to determine the presence of a...

Il presente lavoro intende analizzare il ruolo della contabilità nel contesto religioso, in particolare valutandone la funzione come strumento di potere. A tal fine verrà applicato il concetto di "potere pastorale" illustrato da Foucualt (2001, 2007) al caso della Diocesi di Ferrara del XV...

The Teatro alla Scala in Milan is playing a position of primary artistic interest in the field of national and international Opera and Drama. This paper aims to analyze the control system adopted by this Institution in order to develop some remarks about the relevance of management control...

Purpose –This paper examines the nature and function of cost accounting at the Newcastle Infirmary, a large voluntary provincial hospital, established in 1751. In particular, the paper adds to the literature on accounting within early voluntary hospitals by identifying the relative...

Purpose –The paper aims to extend research which has sought to explain Britain's early success as an industrial power by identifying the influence of religious doctrine of the Dissenting Protestant churches on the development of accounting practices in the factory. The concern is not with...

Capitalism’s profound effect on society has encouraged economic and accounting historians to hypothesise about the importance of double entry bookkeeping to its development. According to Sombart the continual reinvestment of the profits earned depended on the existence of a capitalist form of...

In 1215 Magna Carta determined freedom from executive oppression, or liberty, as the essential principle of the English Constitution and parliament as the bulwark against executive attempts to diminish the liberty of individuals. This constitutional precedence of liberty was confirmed after the...

The Liberal Governments that took office in the years immediately before World War I pursued a policy which sought the radical transformation of British society by establishing the foundations of the modern welfare state. Liberal beliefs required that the funding for this would have to be...